Another attempt to explain it, as per Matt in post 14.
The older versions of sound format, going back to stereo, is that the mixer decided what goes in each channel. So with stereo, this comes out of the left speaker, whilst this comes out of the right.
That’s replicated in 4.0 quad, 5.1 and 7.1.
It’s different with Atmos. With that format, the mixer has a 3D image of the room, and says that a particular sound comes from a particular, and exact position in the room.
That’s what’s in the mix, the position of the object, not the position of the speaker.
When your Atmos devices receives the signal, it knows how many speakers you have, and where, and decides where to send each object - which speakers and at what level, etc., based on what it knows about your speaker placement.
If you have no height speakers, it knows it can’t just send overhead sounds to each of the normal speakers evenly with nothing applied, and instead applies psychoacoustic principles and mixing techniques like phase, to the height element of the object’s sound.
So Atmos isn’t 5.1, 7.1, 11.1, or 11.2.4. It’s a mix of objects in space, which your decoder decides to redistribute, depending on your speaker configuration and room.